Florida Tax Review

EDITOR-IN-CHIEF
David Hasen
Professor
University of Florida

ASSOCIATE EDITORS
University of Florida

Yariv Brauner
Hugh Culverhouse Eminent Scholar

Karen Burke
Richard B. Stephens Eminent Scholar

Dennis A. Calfee
Professor of Law

Patricia E. Dilley
Professor Emeritus

Michael K. Friel
Professor Emeritus

Mindy Herzfeld
Professor of Practice

David M. Hudson
Professor Emeritus

Lawrence A. Lokken
Emeritus Hugh Culverhouse
Eminent Scholar

Charlene Luke
Hubert C. Hurst Eminent Scholar Chair

Grayson McCouch
Gerald Sohn Professor of Law

Martin J. McMahon, Jr.
Emeritus James J. Freeland
Eminent Scholar

Lee-ford Tritt
Professor of Law

Steven J. Willis
Professor of Law

BOARD OF ADVISORS

Jennifer Bird-Pollan
University of Kentucky

Bradley T. Borden
Brooklyn Law School

Deborah A. Geier
Cleveland State University

Leandra Lederman
Indiana University–Bloomington

Omri Marion
University of California, Irvine

Gregg D. Polsky
University of Georgia

James R. Repetti
Boston College

Kerry A. Ryan
St. Louis University

Reed Shuldiner
University of Pennsylvania

GRADUATE STUDENT EDITORS

EXECUTIVE ASSISTANT
Noah Lawson